FAMILIE ROBERT DEVOOGHT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FAMILIE ROBERT DEVOOGHT
Largest movements
- Cash -€2.0m
down €2.0m (-90.0%), from €2.2m to €221,237
mainly Contributions, distributions and other (-€2.5m) and Current investments (-€31,159)
- Reserves -€2.4m
down €2.4m (-40.3%), from €5.9m to €3.5m
of which Distributable reserves: -€2.4m
- Other debts +€349,774
up €349,774 (+12,819%), from €2,729 to €352,502
- Financial income -€271,325
down €271,325 (-69.0%), from €393,152 to €121,827
- Financial charges -€68,483
down €68,483, from €55,449 to -€13,034
- Other operating charges -€32,845
down €32,845 (-45.4%), from €72,349 to €39,504
- Taxes -€21,391
down €21,391 (-30.2%), from €70,912 to €49,521
- Gross operating margin +€9,339
up €9,339 (+6.7%), from €138,375 to €147,714
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,874,450 | €5,865,820 | -€2.0m | -25.5% |
| Fixed assets | 21/28 | €2,117,732 | €2,065,426 | -€52,306 | -2.5% |
| Tangible fixed assets | 22/27 | €2,117,302 | €2,064,996 | -€52,306 | -2.5% |
| Land and buildings | 22 | €172,262 | €187,441 | +€15,179 | +8.8% |
| Plant, machinery and equipment | 23 | €2,947 | €1,645 | -€1,302 | -44.2% |
| Furniture and vehicles | 24 | €53,422 | €40,112 | -€13,310 | -24.9% |
| Other tangible fixed assets | 26 | €1,888,672 | €1,835,798 | -€52,874 | -2.8% |
| Financial fixed assets | 28 | €430 | €430 | = | 0.0% |
| Current assets | 29/58 | €5,756,717 | €3,800,393 | -€2.0m | -34.0% |
| Amounts receivable within one year | 40/41 | €24,950 | €19,507 | -€5,443 | -21.8% |
| Trade receivables | 40 | €4,750 | €4,750 | = | 0.0% |
| Other amounts receivable | 41 | €20,200 | €14,757 | -€5,443 | -26.9% |
| Current investments | 50/53 | €3,527,065 | €3,558,224 | +€31,159 | +0.9% |
| Cash at bank and in hand | 54/58 | €2,203,517 | €221,237 | -€2.0m | -90.0% |
| Deferred charges and accrued income | 490/1 | €1,185 | €1,425 | +€240 | +20.2% |
| Total equity and liabilities | 10/49 | €7,874,450 | €5,865,820 | -€2.0m | -25.5% |
| Equity | 10/15 | €7,841,017 | €5,479,813 | -€2.4m | -30.1% |
| Contributions | 10/11 | €1,985,000 | €1,985,000 | = | 0.0% |
| Capital | 10 | €1,985,000 | €1,985,000 | = | 0.0% |
| Issued capital | 100 | €1,985,000 | €1,985,000 | = | 0.0% |
| Reserves | 13 | €5,856,017 | €3,494,813 | -€2.4m | -40.3% |
| Non-distributable reserves | 130/1 | €198,500 | €198,500 | = | 0.0% |
| Legal reserve | 130 | €198,500 | €198,500 | = | 0.0% |
| Distributable reserves | 133 | €5,657,517 | €3,296,313 | -€2.4m | -41.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €33,432 | €386,006 | +€352,574 | +1,055% |
| Amounts payable within one year | 42/48 | €31,687 | €383,950 | +€352,263 | +1,112% |
| Trade debts | 44 | €2,263 | €13,631 | +€11,368 | +502% |
| Suppliers | 440/4 | €2,263 | €13,631 | +€11,368 | +502% |
| Taxes, remuneration and social security | 45 | €26,695 | €17,816 | -€8,879 | -33.3% |
| Taxes | 450/3 | €25,595 | €16,681 | -€8,913 | -34.8% |
| Remuneration and social security | 454/9 | €1,100 | €1,135 | +€35 | +3.1% |
| Other amounts payable | 47/48 | €2,729 | €352,502 | +€349,774 | +12,819% |
| Accrued charges and deferred income | 492/3 | €1,746 | €2,057 | +€311 | +17.8% |
| Remuneration, social security and pensions | 62 | €6,708 | €6,969 | +€261 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,565 | €73,733 | +€1,167 | +1.6% |
| Other operating charges | 640/8 | €72,349 | €39,504 | -€32,845 | -45.4% |
| Gross operating margin | 9900 | €138,375 | €147,714 | +€9,339 | +6.7% |
| Operating profit (loss) | 9901 | -€13,247 | €27,508 | +€40,755 | |
| Financial income | 75/76B | €393,152 | €121,827 | -€271,325 | -69.0% |
| Recurring financial income | 75 | €393,152 | €121,827 | -€271,325 | -69.0% |
| Financial charges | 65/66B | €55,449 | -€13,034 | -€68,483 | |
| Recurring financial charges | 65 | €55,449 | -€13,034 | -€68,483 | |
| Profit (loss) for the period before taxes | 9903 | €324,455 | €162,369 | -€162,086 | -50.0% |
| Income taxes | 67/77 | €70,912 | €49,521 | -€21,391 | -30.2% |
| Profit (loss) for the period | 9904 | €253,543 | €112,848 | -€140,695 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €253,543 | €112,848 | -€140,695 | -55.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.